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Statement of position 92-8
Insurance companies -- United States -- Auditing; Financial statements; Property insurance -- United States -- Auditing; Casualty insurance -- United States -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Insurance Companies Committee, "Auditing property/casualty insurance entities' statutory financial statements: applying certain requirements of the NAIC annual statement instructions" (1992). Statements of Position. 208.